Internal audit function response to ERP systems implementation
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Authors: Elbardan, H. and Ali, M.
Journal: 18th Americas Conference on Information Systems 2012, AMCIS 2012
The internal audit function (IAF) importance has been highlighted by legislative and professional responses to various financial scandals. On the other hand, Enterprise Resource Planning (ERP) systems have institutional logics in controlling business process that pressure the IAF to change. Based on the institutional theory a conceptual framework is formulated to explore the IAF change as a response to ERP systems implementation, wherein ERP systems are considered as carrier of new institutional logics. Interpretive approach has been adopted by conducting an in-depth case study in a multinational organization in Egypt. Interviews with variety stakeholders were chosen as the primary data collection method besides careful examination of available documents. Data have been analyzed using directed content analysis based on coding the transcribed interviews. The study results are enhancing the understanding of the IAF change and provide additional lessons that could be useful in improving the IAF in organizations that implement ERP systems. © (2012) by the AIS/ICIS Administrative Office All rights reserved.